光绪前期厘金用款的严控限制与督抚筹对  

Strict Control Restrictions on the Use of Likin and the Governors’Response in the Early Guangxu Period

作　　者：刘增合[1] 袁智广 Liu Zenghe;Yuan Zhiguang(Department of History,Jinan University)

机构地区：[1]暨南大学历史系,广东广州510632

出　　处：《社会科学研究》2024年第4期180-191,I0002,共13页Social Science Research

摘　　要：厘金是咸丰初年清廷应对战时财源枯竭,持续支持战时财政而开发的新式财源。自咸丰初期迄光绪前期,厘金财源的扩张收入支持着大规模战争的军费支出,各类善后事业和洋务新政也得以挹注支撑。基于部库收支拮据的严峻现实,清廷自光绪六年对各省厘金用款比例实行严控,各省对此抵触筹对,或暗中敷衍应付,或奋起顶奏维权。双方基于自身视野和利益,均秉持“守经达权”的决策理念,却在实际上逐步走向彼此疏离。近代秉政治国者如何贯通“守经”与“达权”,有机衔接这两种逻辑,既考验着昔日的帝王僚臣,也为今人如何守制创新提供了鉴戒。Likin was a new type of financial resource launched by the Qing court in the early years of Xianfeng to cope with the depletion of wartime financial resources and continue to support wartime finance.From the early Xianfeng period to the early Guangxu period,the expansion of financial resources of likin supported the military expenditure of large-scale wars,and supported various post-rehabilitation undertakings and the new policy of Westernization.Due to the stark reality of financial difficulties in the Ministry of Revenue,the Qing court implemented strict control over the proportion of likin used by each province since the sixth year of Guangxu's reign.Each province resisted this and prepared for it,either perfunctorily dealing with it in secret,or rising up to defend their rights.Both sides adhered to the decision-making philosophy of"maintaining principles with flexibility"based on their own perspectives and interests,but gradually became estranged from each other in practice.How to connect the two concepts of"maintaining principles"and"with flexibility"organically,not only tests the former emperors and officials,but also provides a lesson on how to abide by the system and make innovations in modern times.

关 键 词：厘金 督抚 户部 守经达权 治国理政 

分 类 号：K252[历史地理—历史学] F812.9[历史地理—中国史]